Evaluasi Penerapan Pengendalian Internal pada Prosedur Reimbursement Karyawan dengan Pendekatan COSO Internal Control-Integrated Framework (Studi Kasus pada Perusahaan Manufaktur Semen di Indonesia)

Setyani Ardia Ningsih, Ihda Arifin Faiz, S.E., M.Sc.

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini bertujuan mengevaluasi penerapan pengendalian internal pada prosedur reimbursement kas kecil di salah satu perusahaan industri semen berstatus Tbk sekaligus anak perusahaan BUMN. Evaluasi dilakukan menggunakan COSO Internal Control-Integrated Framework 2013 untuk mengidentifikasi tingkat kesesuaian lima komponen COSO serta area pengendalian yang belum optimal. Penelitian kualitatif berdesain studi kasus ini mengumpulkan data melalui wawancara semiterstruktur dengan empat informan kunci lalu diperkuat dengan observasi lapangan dan analisis dokumen. Uji keabsahan data dilakukan melalui triangulasi sumber dan metode terhadap sepuluh fenomena risiko. Hasil penelitian menunjukkan tingkat kesesuaian pengendalian internal sebesar 55%, yang mencakup tiga fenomena berkategori Memadai (pencegahan expense padding, pemeriksaan kas dadakan, dan otoriasasi replenishment berjenjang), lima Dapat Dioptimalkan (verifikasi risiko nota ganda, efektivitas approval atasan, penanganan selisih uang receh, integrasi pengarsipan audit trail, dan pemisahan tugas kasir), serta dua Perlu Penguatan (integritas data pencatatan spreadsheet tanpa audit trail otomatis dan transaction splitting pihak ketiga di luar jalur PO). Kelemahan yang teridentifikasi tidak disertai bukti kecurangan aktual, namun menunjukkan celah pengendalian berupa pemecahan transaksi pihak ketiga dan lemahnya integritas pencatatan yang berpotensi dieksploitasi. Studi ini merekomendasikan transisi bertahap menuju mekanisme pembayaran non-tunai (cashless) untuk menutup celah risiko tersebut. 

This study evaluates the implementation of internal control over petty cash reimbursement procedures at a publicly listed state-owned enterprise (SOE) subsidiary in the cement industry. The evaluation utilizes the COSO Internal Control-Integrated Framework (2013) to assess compliance across COSO's five components and identify control areas that remain suboptimal. Adopting a qualitative case study design, data were collected through semi-structured interviews with four key informants, field observations, and document analysis. Data validity was maintained through source and method triangulation against ten risk phenomena. The findings reveal an overall internal control compliance rate of 55%, comprising three Adequate phenomena (expense padding prevention, surprise cash counts, and tiered replenishment authorizations), five Capable of Optimization phenomena (duplicate receipt verification, manager approval thoroughness, small change variance handling, cross-platform audit trail archiving, and cashier segregat on of duties), and two Needing Strengthening phenomena (spreadsheet data recording integrity without automated audit trails and third-party transaction splitting outside the PO process). The identified weaknesses were not accompanied by evidence of actual fraud, but revealed control gaps particularly third-party transaction splitting outside the purchase order process and low data recording integrity that could potentially be exploited. The study recommends a gradual transition toward a cashless payment mechanism to close these gaps.

Kata Kunci : Pengendalian internal, reimbursement kas kecil, COSO 2013, celah pengendalian, non-tunai (cashless)